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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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This is the original version (as it was originally enacted).

Contractau a throsglwyddiadau: darpariaeth gyffredinol

10Contract a throsglwyddo

(1)Mae’r adran hon yn gymwys pan ymrwymir i gontract ar gyfer trafodiad tir a bod y trafodiad oddi tano i’w gwblhau drwy drosglwyddiad.

(2)Nid ystyrir bod person yn ymrwymo i drafodiad tir oherwydd ei fod yn ymrwymo i’r contract (ond gweler is-adran (4)).

(3)Os cwblheir y trafodiad heb ei gyflawni’n sylweddol yn flaenorol—

(a)caiff y contract a’r trafodiad sy’n cael effaith wrth ei gwblhau eu trin fel rhannau o un trafodiad tir, a

(b)y dyddiad y mae’r trafodiad yn cael effaith yw’r dyddiad cwblhau.

(4)Ond os yw’r contract wedi ei gyflawni’n sylweddol heb ei gwblhau—

(a)caiff y contract ei drin fel pe bai’r contract y trafodiad y darperir ar ei gyfer yn y contract, a

(b)y dyddiad y mae’r trafodiad hwnnw yn cael effaith yw pan gaiff y contract ei gyflawni’n sylweddol.

(5)Pan fo is-adran (4) yn gymwys a bod y contract yn cael ei gwblhau wedi hynny drwy drosglwyddiad—

(a)mae’r contract a’r trafodiad sy’n cael effaith wrth ei gwblhau ill dau yn drafodiadau hysbysadwy at ddibenion y Ddeddf hon, a

(b)mae treth i’w chodi ar yr ail drafodiad i’r graddau (os o gwbl) y mae’r swm a grybwyllir yn is-adran (6) yn fwy na swm y dreth sydd i’w godi ar y contract.

(6)Y swm yw’r dreth y byddid wedi ei chodi ar yr ail drafodiad pe bai wedi ei gwblhau heb ei gyflawni’n sylweddol yn flaenorol.

(7)Pan fo is-adran (4) yn gymwys a bod y contract yn cael ei ddadwneud neu ei ddirymu (i unrhyw raddau) wedi hynny, neu oni roddir effaith iddo am unrhyw reswm arall, rhaid i ACC ad-dalu’r dreth a dalwyd yn unol â’r is-adran honno (i’r graddau hynny).

(8)Ond nid oes ad-daliad treth yn ddyledus oni wneir cais amdano drwy ddiwygio’r ffurflen dreth a ddychwelwyd mewn cysylltiad â’r contract, yn unol ag adran 41 o DCRhT.

(9)Pan fo paragraff 20 o Atodlen 6 yn gymwys (cytundeb ar gyfer les), mae’n gymwys yn lle is-adrannau (4) i (8).

(10)Yn yr adran hon—

(a)mae cyfeiriadau at gwblhau yn gyfeiriadau at gwblhau’r trafodiad tir y bwriedir ei wneud, rhwng yr un partïon, ac sy’n cydymffurfio’n sylweddol â’r contract;

(b)mae “contract” yn cynnwys unrhyw gytundeb ac mae “trosglwyddiad” yn cynnwys unrhyw offeryn.

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